I disagree with the 'just breathe, don't worry about it' approach.
On top of the basics of good buoyancy and trim, streamlining gear and minimising inefficient movement, and exercising above the water, there are clear benefits to be gained from aware breathing. I played with this quite a bit, monitoring SAC on the computer.
This is due to both CO2 level management as well as other physiological effects of deep and slow breathing.
I suggest:
- aim for a breathing rate of 4-5 breaths per minute. Practice on the surface.
- ideally 7 seconds in, 1 second transition pause, 7 seconds out followed by an immediate breath in, repeat.
- modify whether you are breathing with full or relatively empty lungs only for descending, buoyancy fine tuning, and ascending. Otherwise focus on facilitating a proper gas exchange.
- become periodically mindful of your breathing pattern and use this awareness to draw your attention to the moment, making your dive more enjoyable as a side effect.
- allow yourself to breathe more when exerting yourself, the slow pattern is for cruising, not meant to reign in and complicate periods of hard work.
Compare the average SAC across dives and notice the improvement and then stabilisation of the rate. Benchmark only based on your own body and data.